Correspondence 0001104659-22-117217 from Bank First Corp (BFC)
Bank First Corp
Date: Nov. 10, 2022 · CIK: 0001746109 · Accession: 0001104659-22-117217
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File numbers found in text: 333-267621
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CORRESP
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BANK
FIRST CORPORATION
November 10, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Bank First Corporation (the “Company”) Registration Statement on Form S-4 (File No.
333-267621), as amended (the “Registration Statement”)—Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange
Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare
the Registration Statement, as amended, effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, November 14, 2022, or
as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the
Company in writing.
Sincerely,
Bank First Corporation
By:
/s/ Kevin LeMahieu
Kevin LeMahieu
Chief Financial Officer